I finally made it. Of course I still have something to to fix. It was a challenge for me, I wanted something more to show. I decided to paint Ariel at a time where she must decide whether to follow her dream to become human. But to decided, it must give up most beautiful in her. First I tried a lot of colors, but I found a pretty good way. You'll see the process that I will update. I very much hope you enjoy and some of you asked for a print, I will try to fix this problem. Thank you.
Time: I really do not know, maybe 12 hours.
-Pain Tool SAI (for more color; color range on this program is very convenient for me)
Thank you for comment, watch and fav!!!